WEIGERSBERG: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
WEIGERSBERG
Largest movements
- Receivables within one year +€2.8m
new in 2025: €2.8m
of which Other amounts receivable: +€2.8m
- Financial fixed assets +€1.7m
new in 2025: €1.7m
- Tangible fixed assets -€1.6m
down €1.6m (-89.2%), from €1.7m to €188,828
- Cash +€170,131
up €170,131 (+188%), from €90,360 to €260,491
mainly Current portion of long-term debt (+€1.5m) and Net result for the year (+€1.2m)
- Current portion of long-term debt +€1.5m
new in 2025: €1.5m
- Other debts +€1.1m
up €1.1m (+13,965%), from €7,722 to €1.1m
- Tax, wage and social debts +€271,727
up €271,727 (+16,356%), from €1,661 to €273,388
- Reserves +€267,855
up €267,855 (+83.3%), from €321,545 to €589,400
of which Tax-exempt reserves: +€589,400
- Gross operating margin +€850,052
up €850,052 (+117%), from €728,986 to €1.6m
- Taxes +€316,695
up €316,695 (+328%), from €96,691 to €413,386
- Financial income +€43,248
up €43,248 (+15,157%), from €285 to €43,533
- Depreciation -€30,601
down €30,601 (-100%), from €30,601 to €0
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,831,922 | €4,950,299 | +€3.1m | +170% |
| Fixed assets | 21/28 | €1,740,826 | €1,929,204 | +€188,378 | +10.8% |
| Tangible fixed assets | 22/27 | €1,740,826 | €188,828 | -€1.6m | -89.2% |
| Land and buildings | 22 | €1,740,826 | €188,828 | -€1.6m | -89.2% |
| Financial fixed assets | 28 | - | €1,740,376 | +€1.7m | |
| Current assets | 29/58 | €91,096 | €3,021,095 | +€2.9m | +3,216% |
| Amounts receivable within one year | 40/41 | - | €2,760,604 | +€2.8m | |
| Trade receivables | 40 | - | €593 | +€593 | |
| Other amounts receivable | 41 | - | €2,760,011 | +€2.8m | |
| Cash at bank and in hand | 54/58 | €90,360 | €260,491 | +€170,131 | +188% |
| Deferred charges and accrued income | 490/1 | €736 | €0 | -€736 | -100% |
| Total equity and liabilities | 10/49 | €1,831,922 | €4,950,299 | +€3.1m | +170% |
| Equity | 10/15 | €1,821,545 | €2,089,400 | +€267,855 | +14.7% |
| Contributions | 10/11 | €1,500,000 | €1,500,000 | = | 0.0% |
| Reserves | 13 | €321,545 | €589,400 | +€267,855 | +83.3% |
| Tax-exempt reserves | 132 | - | €589,400 | +€589,400 | |
| Distributable reserves | 133 | €321,545 | €0 | -€321,545 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €10,377 | €2,860,899 | +€2.9m | +27,469% |
| Amounts payable within one year | 42/48 | €10,377 | €2,860,899 | +€2.9m | +27,469% |
| Current portion of amounts payable after more than one year | 42 | - | €1,495,000 | +€1.5m | |
| Trade debts | 44 | €994 | €6,389 | +€5,395 | +543% |
| Suppliers | 440/4 | €994 | €6,389 | +€5,395 | +543% |
| Taxes, remuneration and social security | 45 | €1,661 | €273,388 | +€271,727 | +16,356% |
| Taxes | 450/3 | €1,661 | €273,388 | +€271,727 | +16,356% |
| Other amounts payable | 47/48 | €7,722 | €1,086,122 | +€1.1m | +13,965% |
| Non-recurring operating income | 76A | €758,441 | €1,727,501 | +€969,060 | +128% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,601 | €0 | -€30,601 | -100% |
| Other operating charges | 640/8 | €6,229 | €4,918 | -€1,311 | -21.1% |
| Non-recurring operating charges | 66A | - | €1,250 | +€1,250 | |
| Gross operating margin | 9900 | €728,986 | €1,579,037 | +€850,052 | +117% |
| Operating profit (loss) | 9901 | €692,155 | €1,572,870 | +€880,715 | +127% |
| Financial income | 75/76B | €285 | €43,533 | +€43,248 | +15,157% |
| Recurring financial income | 75 | €285 | €43,533 | +€43,248 | +15,157% |
| Financial charges | 65/66B | €328 | €2,601 | +€2,272 | +692% |
| Recurring financial charges | 65 | €328 | €2,601 | +€2,272 | +692% |
| Profit (loss) for the period before taxes | 9903 | €692,112 | €1,613,802 | +€921,690 | +133% |
| Income taxes | 67/77 | €96,691 | €413,386 | +€316,695 | +328% |
| Profit (loss) for the period | 9904 | €595,421 | €1,200,416 | +€604,995 | +102% |
| Transfer to tax-exempt reserves | 689 | - | €589,400 | +€589,400 | |
| Profit (loss) for the period to be appropriated | 9905 | €595,421 | €611,016 | +€15,595 | +2.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.